After a taxpayer registers under GST, he can make changes to his registration, by applying the amendment of registration.
1. Core and non-core amendment and pre-requisites for the same
Which are the fields considered to be core fields under an amendment of registration application?
Amendments in core fields require the approval of GST officials. The following fields are considered to be core fields:
- Legal/trade name of the business changed, without a change in PAN.
- Addition/deletion of key stakeholders, i.e. partners, managing director, karta, etc.
- Additional place of business or principal place of business (other than a change in state).
Which fields are considered as non-core under an amendment of registration application?
All the fields of the registration application other than the ones mentioned above in core fields are considered as non-core fields.
They are available for editing, and changes in it are auto-populated in the registration of the taxpayer. No approval is required from a tax official for changes made in these fields.
Which fields cannot be changed using the application for amendment of registration?
Amendments in the following fields cannot be made by applying amendment of registration:
- Change in PAN.
- Change in the constitution of business, which results in a change of PAN.
- Change in place of business (one state to another state).
Which are the persons eligible to file an amendment application?
- New registrants.
- Normal taxpayers.
- TDS/TCS registrants, embassies, UN bodies, and other notified persons having UINs.
- Non-resident taxable persons.
- GST practitioners.
- Online Information and Database Access or Retrieval (OIDAR) Service Providers.
2. Step-by-step guide on how to change the authorised signatory on the GST portal
Step 1: Log in to the GST portal.
Step 2: Navigate to Services -> Registration -> Amendment of Registration Non-core Fields.
Step 3: Various tabs for editing data will be displayed on the screen. A taxpayer should click on the authorised signatory tab.
On clicking on the authorised signatory tab, the current authorised signatory will be displayed on the screen. A taxpayer can click on the ‘Add New’ option to add the new details.
Step 4: Add the authorised signatory whose email ID and mobile number a taxpayer wants to use and fill in all the other details as applicable. Click on the ‘Save’ option.
Step 5: Click on the verification tab.
- Select the verification checkbox.
- Select the name of the authorised signatory from the drop-down list.
- Enter the place and select the option for digitally signing the application (Either DSC or EVC).
Step 6: On successful submission of the application, a message will be displayed on the screen stating ‘Successful Submission’. An acknowledgement will be sent on the old email address and mobile number within 15 minutes.
Step 7: After receiving the acknowledgement, log in to the GST portal and select the authorised signatory tab.
Step 8: Deselect the primary authorised signatory checkbox for the old signatory and select the newly added signatory as the primary authorised signatory.
Step 9: Verify the new email ID and mobile number for the newly added signatory.
Step 10: Select the verification tab again and apply by using DSC/EVC.
Step 11: On successful submission, an acknowledgement will be received on the new email address as well as a new mobile number.